Written question asked by Robert Neill (Conservative) on Tuesday, 16 March 2010, in the House of Commons. It was due for an answer on Thursday, 18 March 2010. It was answered by Ian Pearson (Labour) on Tuesday, 30 March 2010 on behalf of the Treasury.

Non-domestic Rates: Ports

Question: To ask the Chancellor of the Exchequer with reference to page 6 of the Explanatory Memorandum to the Non-Domestic Rating (Unoccupied Property) (England) (Amendment) Regulations 2010, what assessment has been made of the effect in ports on corporation tax revenues of the new regime of retrospective business rates; and what methodology is used to assess the effect of (a) lower and (b) higher business rates on corporation tax revenues.

Answer: As regards the backdating of non-domestic property rateable values in English and Welsh ports, the payment scheme introduced to allow affected business to spread their liabilities over eight years was judged to have a negligible impact on corporation tax revenues.In the case of the extension of temporary rate relief for empty business properties (Explanatory Memorandum to the Non-Domestic Rating Amendment Regulations—2010 No. 408) the methodology underlying the corporation tax implications, referred to on page 6 of the impact assessment, was covered in paragraphs 18 and 19 of the accompanying 'Evidence Base'.

Secondary information